Updated advice on penalties for not reporting payroll information on time


What you need to know

The HMRC has introduced penalties for employers who report their payroll information late.  These apply from:

▪   6th October 2014 for employers with more than 50 employees

▪   6th March for employers with less than 50 employees



A penalty can be charged if:

▪   Your Full Payment Submission  (FPS) was late

▪   You did not sent the expected number of Full Payment Submissions

▪   You did not send an Employer Payment Summary when you did not pay employees in a tax month

HMRC will not charge a penalty if

  • Your FPS is late but all reported payments on the FPS are within 3 days of your employees’ payday (applies from 6 March 2015 – 5 April 2016)
  • you are a new employer and you have sent your first FPS within 30 days of paying an employee or if it’s the first failure within the tax year to submit your report on time.
  • It’s your first failure in the tax year to send the report on time (not applicable to employers who are registered with the HMRC on the annual scheme).

For more information about how to avoid penalties for late submission see the HMRC website


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